LOJUNI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LOJUNI
Largest movements
- Receivables after one year +€7.6m
up €7.6m (+302%), from €2.5m to €10.0m
of which Other amounts receivable: +€10.0m
- Current investments +€5.0m
new in 2025: €5.0m
- Cash -€1.7m
down €1.7m (-95.5%), from €1.7m to €78,264
mainly Other debts (-€11.6m) and Receivables after one year (-€7.6m)
- Financial fixed assets +€1.0m
up €1.0m (+10,157%), from €9,845 to €1.0m
- Tangible fixed assets -€911,836
down €911,836 (-4.8%), from €19.1m to €18.2m
of which Land and buildings: -€1.0m
- Debts after one year +€23.6m
up €23.6m (+1,400%), from €1.7m to €25.3m
- Other debts -€11.6m
down €11.6m (-52.8%), from €22.0m to €10.4m
- Profit (loss) carried forward -€848,217
down €848,217 (-82.7%), from -€1.0m to -€1.9m
- Gross operating margin -€743,704
down €743,704, from €291,834 to -€451,870
- Depreciation +€248,462
up €248,462 (+622%), from €39,953 to €288,416
- Financial income +€172,111
up €172,111 (+97.4%), from €176,742 to €348,853
- Financial charges +€97,169
up €97,169 (+76.4%), from €127,145 to €224,315
- Staff costs +€74,138
up €74,138 (+60.0%), from €123,534 to €197,672
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,757,926 | €36,858,782 | +€11.1m | +43.1% |
| Fixed assets | 21/28 | €19,150,052 | €19,238,217 | +€88,165 | +0.5% |
| Tangible fixed assets | 22/27 | €19,140,207 | €18,228,371 | -€911,836 | -4.8% |
| Land and buildings | 22 | €19,032,764 | €18,010,163 | -€1.0m | -5.4% |
| Plant, machinery and equipment | 23 | €15,255 | €51,525 | +€36,270 | +238% |
| Furniture and vehicles | 24 | €92,187 | €166,683 | +€74,496 | +80.8% |
| Financial fixed assets | 28 | €9,845 | €1,009,846 | +€1.0m | +10,157% |
| Current assets | 29/58 | €6,607,875 | €17,620,565 | +€11.0m | +167% |
| Amounts receivable after more than one year | 29 | €2,499,979 | €10,049,992 | +€7.6m | +302% |
| Trade receivables | 290 | €2,499,979 | - | -€2.5m | |
| Other amounts receivable | 291 | - | €10,049,992 | +€10.0m | |
| Amounts receivable within one year | 40/41 | €2,264,284 | €2,144,596 | -€119,688 | -5.3% |
| Trade receivables | 40 | €56,852 | €1,102,973 | +€1.0m | +1,840% |
| Other amounts receivable | 41 | €2,207,432 | €1,041,623 | -€1.2m | -52.8% |
| Current investments | 50/53 | - | €5,000,000 | +€5.0m | |
| Cash at bank and in hand | 54/58 | €1,736,410 | €78,264 | -€1.7m | -95.5% |
| Deferred charges and accrued income | 490/1 | €107,201 | €347,712 | +€240,511 | +224% |
| Total equity and liabilities | 10/49 | €25,757,926 | €36,858,782 | +€11.1m | +43.1% |
| Equity | 10/15 | €1,636,965 | €788,748 | -€848,217 | -51.8% |
| Contributions | 10/11 | €2,662,000 | €2,662,000 | = | 0.0% |
| Capital | 10 | €2,662,000 | €2,662,000 | = | 0.0% |
| Issued capital | 100 | €2,662,000 | €2,662,000 | = | 0.0% |
| Reserves | 13 | €914 | €914 | = | 0.0% |
| Non-distributable reserves | 130/1 | €914 | €914 | = | 0.0% |
| Legal reserve | 130 | €914 | €914 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,025,950 | -€1,874,167 | -€848,217 | -82.7% |
| Amounts payable | 17/49 | €24,120,962 | €36,070,034 | +€11.9m | +49.5% |
| Amounts payable after more than one year | 17 | €1,686,957 | €25,307,836 | +€23.6m | +1,400% |
| Financial debts | 170/4 | €1,686,957 | €25,307,836 | +€23.6m | +1,400% |
| Amounts payable within one year | 42/48 | €22,371,468 | €10,580,739 | -€11.8m | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €119,357 | €121,776 | +€2,418 | +2.0% |
| Trade debts | 44 | €146,122 | €39,296 | -€106,826 | -73.1% |
| Suppliers | 440/4 | €146,122 | €39,296 | -€106,826 | -73.1% |
| Taxes, remuneration and social security | 45 | €88,935 | €28,273 | -€60,662 | -68.2% |
| Taxes | 450/3 | €76,415 | €2,868 | -€73,548 | -96.2% |
| Remuneration and social security | 454/9 | €12,520 | €25,405 | +€12,886 | +103% |
| Other amounts payable | 47/48 | €22,017,054 | €10,391,394 | -€11.6m | -52.8% |
| Accrued charges and deferred income | 492/3 | €62,536 | €181,458 | +€118,922 | +190% |
| Remuneration, social security and pensions | 62 | €123,534 | €197,672 | +€74,138 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,953 | €288,416 | +€248,462 | +622% |
| Other operating charges | 640/8 | €41,896 | €33,606 | -€8,290 | -19.8% |
| Gross operating margin | 9900 | €291,834 | -€451,870 | -€743,704 | |
| Operating profit (loss) | 9901 | €86,451 | -€971,564 | -€1.1m | |
| Financial income | 75/76B | €176,742 | €348,853 | +€172,111 | +97.4% |
| Recurring financial income | 75 | €176,742 | €348,853 | +€172,111 | +97.4% |
| Financial charges | 65/66B | €127,145 | €224,315 | +€97,169 | +76.4% |
| Recurring financial charges | 65 | €127,145 | €224,315 | +€97,169 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | €136,048 | -€847,026 | -€983,074 | |
| Income taxes | 67/77 | €29,706 | €1,191 | -€28,515 | -96.0% |
| Profit (loss) for the period | 9904 | €106,342 | -€848,217 | -€954,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,342 | -€848,217 | -€954,559 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.